The clarion. [volume] (Jackson, Miss.) 1883-1888, 1887-08-10
UNEQUAL Taxation.

We are in receipt of letter from Col
]. NJ. Wesson, now living at Bogue
Chitto, calling our attention to some of
the abuses rendered possible by the law
regulating the assessment of property
for purposes of taxation.
He narrates the following examples
that have come under his observation
''One of my neighbors gives in his
sheep valued at fifty cents a piece for as
sessment, and another gives in his at one
dollar and fifty cents piece.
8 man living in this vicinity who
paid one dollar and fifty cents an acre
for 40 acres of land, made a high, good
fence around % or 30 acres, built good
framed fiye-room house, with wide hall
and gallery, barn, stable, corn crib and
other out-houses to match, two good
tenement houses, with the necessary
out-houses, gin house with gin stand,
corn mill, and engine to drive them,
and with all these Improvements on it,
he swore it in ON the tax assessor at one
dollar and half
again, Mr.. Jones sold Mr.. Smith 200
acres of land at two dollars and fifty
cents per acre, part cash, and the bal
ance on twelve months Mr.. Smith
proceeded to fence with good, high
fence, about so acres, and built large
| framed house, with all the necessary
out-houses, on the land. In reading the
| proceedings of the board of supervisors
when sitting as a board of equalizers, ]
see that then raised the value of Mr.
Smiths land up to one dollar and a ha!
per acre.
again: One of my neighbors had {
| horse killed on the railroad, and / served
as one of the appraisers. l valued the
horse at $50; the other appraisers priced
him at 800. We compromised a
$3.50. The stock agent sent down
list of questions to be answered by the
| claimant of which was, "What die
you give in your horse at for the pur
pose of paying taxes on him." When
put the question, he answered that HI
gave in this horse and two others all to
gether at $50.
81 could name many other cases, bu
these are sufficient to show tina. there i
no equality nor justice in the preseIf
mode of valuation under the presen
law, and that is what | am trying t,
show.
"But will mention one other case
A firm in this county, last year, bOugh
saw mill plant, for which they pal,
eight thousand dollars (SS,000), and
since then, they have added severa
thousand dollars worth of additional
fixtures; and this year gave it in to til
assessor for taxation at ONE THOUsANI
DOLLARS. They have mules that ar
worth one hundred and serenty-fUe dollar
that they gave in for taxation at twenty
FIVE dollars a piece. The tax assesso
was acquainted with all these facts, bu
was without remedy. Under the law h
had to take the oath of the party"
i Col. Wesscn proposes as a remedy q
that the minimum price of a unin
proved land, held by residents of tn
State, shall be fixed at 1925 an acre
that held by non-residents who are cit
zens of the United States, at $3.50, an
that owned by foreigners at $500. {.
That the assessor shall be required t
value all property, the taxpayers fut
nishing lists certified under oath. 6
That the Auditor shall be required t
compare and equalize the value of
articles of the same kind.
| The matter discussed by Col. Wesso
is of great importance, and will receiv
attention at the hands of the next Lei
islature, we suppose, but we cannot Sc
that any good can come of valuing I'll
lands of non-residents or foreigners at
higher rate than that at which the lanC
of residents are valued. 1t would hay
the effect of lettering nonresident
from making investments, and that, "
think, would be bad.
A State board of equalization seem
to be demanded; and we look for pla
similar to one considered at the last Sc
sion of the Legislature.